THE GREAT FISCAL SHIFT: From a New Tax System to World

Originally published in French as Le Grand Basculement Fiscal, this book presents a bold rethinking of taxation for the digital age.For decades, governments have tried to reform taxes. But what if the real issue is not tax rates themselves, but the very foundations of the tax system?The Great Fiscal Shift proposes a simple yet far-reaching idea: stop taxing work, income, businesses and value added, and instead levy a single automatic contribution on non-financial monetary flows.From this principle emerges a chain of unexpected consequences: lower labour costs, greater competitiveness, a simpler and more transparent tax system, renewed social protection, redesigned pensions, healthier public finances and, ultimately, restored confidence.More than a book about taxation, The Great Fiscal Shift explores how a fundamental change in the way public revenue is collected could reshape the functioning of a modern society.